Uniform Local Sales and Use Tax Annotations

Annotation 700.0170

700.0170 Local Tax Allocation. Shipments of goods by common carrier from an out-of-state location, to California consumers, are generally subject to the use tax not the sales tax. This is true, even if the order was placed at the seller's California sales office. For purposes of the local tax, retailers who sell from both a California location and an out-of-state location are required to allocate their out-of-state sales to the county to which they ship the merchandise, rather than to the California location at which the order was placed. 1/9/90.

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